Trust set up for providing benefits to a particular community no ground to deny Section 12AA registration ABCAUS Case Law…
Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) if the facts justify…
Registration u/s 12AA can not be denied for non-commencement of activities. Registration can be applied for by a new trust.…
For grant of registration u/s 12A if tax not deducted at source (TDS) from salary or salary paid partly in…
Registration u/s 12A declined due to byelaws/memorandum not signed/certified by Authorized Signatory of trust. ITAT set aside the order of…
It is a settled position of law that while granting registration u/s 12AA CIT (Exemptions) is required to examine the…
Deemed Registration u/s 12AA-Supreme Court admits SLP on the issue as to whether provisions of Section 12AA of the Income…
Franchise of Kidzee school chain denied registration u/s 12AA as Trust was running with primary objective of branding and earning…
Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either…
Very short period of appearance given to assessee violated principles of natural justice. ITAT set aside order passed by CIT…